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Private sector communication of non-financial information : critical insight into investor expectation

Dissertation (MBA)--University of Pretoria, 2010.

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Other Authors: De Jongh, Derick
Format: Thesis
Published: University of Pretoria 2013
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access_status_str Open Access
author2 De Jongh, Derick
author_browse De Jongh, Derick
author_facet De Jongh, Derick
collection Thesis
dc_rights_str_mv © 2010, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretori
description Dissertation (MBA)--University of Pretoria, 2010.
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institution University of Pretoria (South Africa)
last_indexed 2026-06-10T12:37:41.590Z
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provenance_str_mv Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository
publishDate 2013
publishDateRange 2013
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spelling oai:repository.up.ac.za:2263/25624 Private sector communication of non-financial information : critical insight into investor expectation De Jongh, Derick ichelp@gibs.co.za Ohlson de Fine, Tammy-Lee UCTD Investor communication Integrated reporting Esg Dissertation (MBA)--University of Pretoria, 2010. Sustainability has become one of the key issues facing today’s organisations. Poor risk management, excessive compensation and greed have opened the behaviour of organisations to the eyes of the world and have called in corporate disclosures to date. While an increase of disclosure in non-financial reports has been noted, there is little evidence to suggest that the investment community is using this information to make informed investment decisions. The goal of this research was to draw attention to the importance of alignment of non-financial information between organisations and the investment community, in order to ultimately encourage responsible investment. This was done by way of a three-phase endeavor that delivered: • A best-practice framework for the communication of non-financial performance by organisations • An assessment of six South African organisations and their communication of non-financial information, specifically with their investment community • An assessment of six investment firms’ perceptions and expectations of non-financial performance communication in South Africa The study highlighted the importance of engaging the investor community in order to understand their expectation of non-financial performance information, thus rendering non-financial reports useful to the investment community and progressing the responsible investment movement in South Africa. Copyright Gordon Institute of Business Science (GIBS) unrestricted 2013-09-06T22:43:44Z 2011-07-04 2013-09-06T22:43:44Z 2010-11-10 2010-11-10 2011-06-18 Dissertation Ohlson de Fine, T 2010, Private sector communication of non-financial information: critical insight into investor expectation, MBA dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/25624 > F11/480/hj http://hdl.handle.net/2263/25624 http://upetd.up.ac.za/thesis/available/etd-06182011-190314/ © 2010, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretori application/pdf University of Pretoria
spellingShingle UCTD
Investor communication
Integrated reporting
Esg
Private sector communication of non-financial information : critical insight into investor expectation
title Private sector communication of non-financial information : critical insight into investor expectation
title_full Private sector communication of non-financial information : critical insight into investor expectation
title_fullStr Private sector communication of non-financial information : critical insight into investor expectation
title_full_unstemmed Private sector communication of non-financial information : critical insight into investor expectation
title_short Private sector communication of non-financial information : critical insight into investor expectation
title_sort private sector communication of non financial information critical insight into investor expectation
topic UCTD
Investor communication
Integrated reporting
Esg
url http://hdl.handle.net/2263/25624
http://upetd.up.ac.za/thesis/available/etd-06182011-190314/